Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.


Quick Summary
This notification extends the due date for furnishing FORM GSTR-1 for certain registered persons in the former state of Jammu and Kashmir. Specifically, those with an aggregate turnover exceeding ₹1.5 crore in the preceding or current financial year will have until 24th March 2020 to file their returns for the months of July 2019 to September 2019. This amendment is effective from 20th December 2019.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 23/2020 – Central Tax

New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.28/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.454(E), dated the 28th June, 2019, namely:–

In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: –

“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24 th March, 2020.”

2. This notification shall be deemed to come into force with effect from the 20thDay of December, 2019

[F. No.CBEC-20/06/04/2020-GST]

(Pramod Kumar)

Director, Government of India

Note: The principal notification No. 28/2019 – Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 454(E), dated the 28thJune, 2019 and was last amended by notification No. 63/2019 – Central Tax, dated the 12th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 907(E), dated the 12th December, 2019.

FAQ :

Registered persons whose principal place of business was in the erstwhile State of Jammu and Kashmir and who have an aggregate turnover of more than ₹1.5 crore in the preceding or current financial year.

The extension applies to the months of July 2019 to September 2019.

The new due date for furnishing FORM GSTR-1 is 24th March 2020.

This notification is deemed to have come into force with effect from 20th December 2019.

This extension is for furnishing FORM GSTR-1, which details outward supplies.

 

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